Documents

Information Catalogue

Pursuant to Article 22, Paragraph 4 of the Act on the Right of Access to Information, the Information Catalogue of the State Audit Office (hereinafter: The Office) has been introduced.

Information Catalogue contains a list of duties per internal organisation unit. This list provides information the owner, user and supervisor of which is the Office.

In accordance with the State Audit Act, the Office performs audit of public incomes and expenditures, audit of financial statements and financial transactions of government units and units of local and regional self-government, legal entities being partly or wholly financed from the budget, public enterprises, companies and other legal entities owned in major part by the Republic of Croatia or local and regional self-government units, audit of use of EU funds and funds of international organisations or institutions for financing of public needs, and audit of the procedures of transformation and privatisation in legal entities which implemented such procedure pursuant to the Act on the Transformation of Socially Owned Enterprises (Official Gazette 19/91, 83/92, 84/92, 94/93, 2/94, 9/95 and 21/96 – hereinafter: the Transformation Act), the Privatisation Act (Official Gazette 21/96, 71/97 and 16/98), the Social Capital Act (Official Gazette of SFRY 84/89 and 46/90) and special laws.

In accordance with Article 4, Paragraph 1 of the State Audit Act, audit method and procedure shall be performed in compliance with the established INTOSAI Auditing Standards.

In compliance with the legislation, the State Audit Office is set up as a single institution with Central office in Zagreb and 20 regional offices settled in county centres.

The Central office in Zagreb has the following tasks and duties:

• To draft an annual work programme for the Office
• To draft a document for ensuring all material, staffing and other requirements for a fully operational Office
• To monitor and supervise business plan performance as well as to suggest and take measures to encourage, direct and co-ordinate the work of internal organisation units, clerks and employees, with the aim of performing the business plan in a timely and efficient manner.
• prati i analizira metode obavljanja revizije i primjene propisanih revizijskih standarda Međunarodne organizacije vrhovnih revizijskih institucija (INTOSAI) i predlaže mjere za razvoj postupaka u primjeni revizijskih standarda,
• To monitor and analyse audit methods and application of the INTOSAI Auditing Standards and to suggest measures for implementing those standards.
• To analyse the Office organisation and operation and suggest measures to improve the aforementioned;
• To prepare methods for drafting the annual report on audits performed and on the work of the State Audit Office, and to prepare the aforementioned reports.
• To perform audits within the framework established by the Annual Work Programme of the Office and the decisions of Auditor General.
• To perform audit of EU funds and funds of other international organisations or institutions for financing of public needs
• To organise and perform IT-related work, and
• Other work relevant for performing the duties and responsibilities of the Office as a whole.

Regional offices are territorially separated internal organisation units in which audits are performed in accordance with the unique Office work programme.

The Central office in Zagreb is organised into smaller organisation units, where the following tasks and duties are performed:

1. • Department for audit of state budget and state budget users
   • Performs tasks related to the audit of the state budget and all users of the state budget.
2. • Department for audit of budget of local and regional self-government units
   • Performs tasks related to the audit of budget of local and regional self-government units and users of those budgets.
3. • Department for audit of EU funds and funds of other international organisations and institutions, state funds, institutes and financial institutions
   • Performs tasks related to the audit of use of EU funds and funds of other international organisations and institutions, state funds, institutes and financial institutions financed from the state budget, extra-budgetary funds or source revenues, subject to audit.
4. • Department for audit of legal entities being partly or wholly financed from the budget, legal entities with majority state shareholding and other legal entities
   • Performs tasks related to the audit of legal entities being partly or wholly financed from the budget, legal entities with majority state shareholding and other legal entities.
5. • Department for development, planning and work methodology
   • Performs tasks related to Office development, short-term and long-term planning, works on the study, development and improvement of work methodology, and organises professional training of certified state auditors.
6. • Department for legal affairs and relations with other subjects
   • Analyses the implemented audit procedures and reports on audits performed with the aim of identifying elements of criminal acts, economic transgressions or corporate misdemeanours in the work of the audited entity. Co-operates with the State Attorney’s Office and other bodies of judicial and executive authority, with the aim of identifying the above mentioned elements of criminal acts, economic transgressions or misdemeanours in audits, and prepares reports and other documentation required to start criminal proceedings in those bodies.
7. • Department for internal audit
   • Performs independent control of business performance of the Office and its internal financial control system, performs audits of business and internal control systems in accordance with the strategic and annual plan, drafts annual reports on activities performed during the mandate of Auditor General, with accounts of misstatements and irregularities, and offers recommendations and advice to Auditor General and Office employees on possible ways of improving control and efficiency of work.
8. • Department for human resources, administrative and general affairs
   • Keeps track of regulations from its own work scope and provides interpretation and implementation guidelines thereof, drafts internal normative regulations, monitors Office work organisation and suggests improvements, prepares a plan of human resources necessary to perform the Annual Work Programme of the office and monitors its execution. This Department also organises administrative, expert and other work in the Office.
   • It performs tasks related to granting rights, fulfilling obligations and responsibilities of Office staff, runs personnel files, dossiers and other personnel records. Plans and organises professional training and improvement of all Office staff – employees, clerks and trainees, and records the results thereof. Organises and performs office management in the State Audit Office: the receipt, opening, shipment and delivery of mail, maintenance of the registry book and the administrative procedure log, filing of dossiers and other office-related work.
   • Organises technical and general work related to the maintenance of buildings, equipment, office materials, official vehicles and transport, safety at work and other tasks or services required in the Office.
   • It also organises and performs official transport, cares of proper functioning and maintenance of official vehicles and provides safety at work and other tasks or services.
   • Organises the preparation and serving of hot and cold drinks for representation purposes, organises meetings and receipts of foreign and domestic officials and guests. Organises the maintenance of business premises, office space, equipment and appliances and performs all other work to ensure a fully operational Office.
9. • Department for finance and accounting
   • Follows regulations, participates in the drafting of regulations for finance, accounting and internal control areas, drafts quarterly, mid-year and annual financial reports, financial plans and budget plan, monitors expenses in accordance with existing regulations; settles accounts, runs payroll and payments of salaries, keeps documentation files and records of capital assets, runs petty cash and other work within the scope of work of the regional treasury office, as well as other tasks assigned to it by the Auditor General.
   • Drafts budget plan proposals and monthly financial plans and follows the execution thereof, drafts procurement plan, purchases goods, services and equipment, and keeps records of public procurement documentation in accordance with legal regulations, performs operational work in the treasury and drafts financial reports.
   • Performs invoice verification, calculation and payment of salaries and keeps records thereof in accordance with the legislation, posts documentation, manages petty cash operations, keeps records of capital assets, small inventory and supplies.
10. • IT Department
    • The IT Department is in charge of organising and setting up the IT system in the Office, of planning, organisation and implementation of such tools in the Office, planning the procurement of computer and network equipment, organising IT training within the Office, installation, reinstallation and continued maintenance of all IT resources, and making sure that the Office IT system and the right of access to it are protected.
    • Pursuant to Article 8, Paragraph 1 of the Act on the Right of Access to Information, the Office shall deny the right of access to information which has been proclaimed state, military, official, professional or business secret by law or on the basis of legal criteria, or information protected by law governing personal data protection.
    • In compliance with Paragraph 2 of the same Act, the Office can deny the right of access to information if there is reasonable doubt that execution thereof would: Obstruct the taking of measures or actions to prevent or disclose criminal acts or to prosecute perpetrators of a criminal acts; obstruct efficient, independent and impartial judicial, administrative or other legal procedure or the execution of a court decision or sentence; obstruct the functioning of legal supervisory bodies; cause serious damage to the life, health, safety of people or environment; obstruct the implementation of monetary of economic policies; endanger intellectual property rights, except in cases of explicit written consent of the author or owner thereof.

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3. November 2006.

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• Decision Information Catalogue State Audit Office (pdf)
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• Intro
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• The Audit Cycle